EU Inc (the 28th regime) · 2026/0074(COD)
Supports an inclusive 28th Regime open to all companies but wants changes to ensure broad scope, capital flexibility, insolvency harmonization, labor law alignment, and tax harmonization.
Allow all companies, regardless of size or sector, to use the 28th Regime without restricting it to narrowly defined innovative companies, to avoid administrative burdens and support companies throughout their growth journey.
“The 28th Regime must be inclusive and accessible to all companies. A broad scope ensures that the benefits of harmonization, legal certainty, reduced administrative burden, and improved access to cross-border opportunities are widely available.”
Feedback, 2025-09-30
Remove fixed upper limits on authorized or conditional capital to enhance financing flexibility, especially for companies with limited share capital, without compromising investor protection.
“Removing fixed upper limits would not compromise investor protection but would enhance financing options.”
DBG 28 Regime Response Paper.pdf, page 6
Minimize disparities in national labor laws affecting employee representation, collective agreements, and social contributions to improve talent mobility across borders.
“The 28th Regime should aim to minimize these disparities.”
DBG 28 Regime Response Paper.pdf, page 6
Overcome the unanimity requirement for tax measures to enable successful implementation of the 28th Regime and support tax harmonization.
“The unanimity requirement for tax measures remains one of the most significant obstacles to the successful implementation of the 28th Regime. Overcoming this challenge will be essential.”
DBG 28 Regime Response Paper.pdf, page 6
Harmonize key aspects of insolvency law across Member States focusing on preserving the insolvency estate, clarifying directors’ duties, ensuring transparency, and supporting early restructuring to reduce legal uncertainty.
“The 28th Regime should harmonize key aspects of insolvency law, with a focus on preserving the insolvency estate, clarifying directors’ duties in the event of insolvency, and ensuring transparency throughout the process.”
DBG 28 Regime Response Paper.pdf, page 6
Develop a common EU framework for employee share ownership plans and tax incentives to help companies offer competitive compensation while managing wage costs during growth phases.
“A common framework for tax incentives is particularly important.”
DBG 28 Regime Response Paper.pdf, page 7
Open source underneath
WhoShapedIt is a thin layer on open-source packages. Star them, fork them, build your own micro.
Open-source context and state for AI: it keeps only what matters for the question.
In WhoShapedIt: Reads every lobby submission and position paper and each official text, cut into passages, and judges each passage against nine questions (who can use EU Inc, workers on the board, tax…), so every ask and every step is read on the passages that address it.
Open-source Svelte components for clean, accessible interfaces.
In WhoShapedIt: The status, the timeline, the theme picker, the camps of lobbies and the organisation pages.
Also built with SvelteKit · Vercel AI SDK · Zod